2007 (12) TMI 342

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....te, for the Appellant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The Lower Appellate Authority has denied the credit to the Appellants amounting to about Rs. 12.18 lakhs on the ground that the goods were received by them under a document other than those issued under Rule 52A of the Central Excise Rules, ....